Electronically Filed Supreme Court 29598 19-OCT-2010 10:16 AM NO. 29598 IN THE SUPREME COURT OF THE STATE OF HAWAI#I

In the Matter of the Tax Appeal of REEL HOOKER SPORTFISHING, INC., Petitioner/Plaintiff-Appellant, vs. STATE OF HAWAI#I, DEPARTMENT OF TAXATION, Respondent/Defendant-Appellee. ----------------------------------------------------------------- EXACT GAME FISHING, INC., Petitioner/Plaintiff-Appellant, vs. STATE OF HAWAI#I, DEPARTMENT OF TAXATION, Respondent/Defendant-Appellee. ----------------------------------------------------------------- FINEST KIND, INC., Petitioner/Plaintiff-Appellant, vs. STATE OF HAWAI#I, DEPARTMENT OF TAXATION, Respondent/Defendant-Appellee.

CERTIORARI TO THE INTERMEDIATE COURT OF APPEALS (CASE NOS. 07-0072, 07-0073, AND 07-0074) ORDER REJECTING APPLICATION FOR WRIT OF CERTIORARI (By: Duffy, J., for the court1) Petitioners/Plaintiffs-Appellants Reel Hooker Sportfishing, Inc., Exact Game Fishing, Inc., and Finest Kind, Inc.’s application for writ of certiorari, filed on September 7, 2010, is hereby rejected.

DATED: Honolulu, Hawai#i, October 19, 2010.

FOR THE COURT: /s/ James E. Duffy, Jr. Associate Justice Dennis Niles and Elizabeth E. Bray for petitioners/ plaintiffs-appellants on the application Hugh R. Jones and Damien A. Elefante, Deputy Attorneys General, for respondent/defendant- appellee on the response

Considered by: Recktenwald, C.J., Nakayama, Acoba, and Duffy, JJ. and Circuit Judge Kim, assigned by reason of vacancy.